Corrective Action Plans

Finding 50947 (2022-003)

Material Weakness 2022

MN

Reporting Questioned Costs Material Weakness

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the S...

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals Sharlene Knutson, Administrator Corrective Action Plan Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Organization?s schedules of expenditures of federal awards and internal control that impact reporting. Anticipated Completion Date Ongoing

View Audit 52757

Finding 50945 (2022-001)

Material Weakness 2022

Garrett Regional Medical Center

MD

Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions § 200.303

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours we...

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours were found to be unallowable on sample patients treated for COVID. Management reviewed the findings and identified additional patients/hours not covered by other funding sources to replace the unallowed data totaling $8,550. Completion Date: The steps above will be completed by October 31, 2023.

View Audit 52431 Questioned Costs: $1

Finding 50942 (2022-001)

Significant Deficiency 2022

Nba/gpva Accessible Housing, Inc.

MO

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should...

Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 50873 Questioned Costs: $1

Finding 50941 (2022-002)

Significant Deficiency 2022

Westward Heights

WY

Questioned Costs Reporting Significant Deficiency § 200.327

Effective immediately, the Chief Financial Analyst has created a schedule for all Westward Heights Care Center monthly financial statements be completed and sent to the Administrator by approximately the 20th of each month. This will allow time to get the quarterly reports completed and sent to the ...

Effective immediately, the Chief Financial Analyst has created a schedule for all Westward Heights Care Center monthly financial statements be completed and sent to the Administrator by approximately the 20th of each month. This will allow time to get the quarterly reports completed and sent to the USDA. The annual budget was not completed on time as there was a new administrator. The administrator now has the experience and education to get the budget completed by November 30th and sent to the USDA.

View Audit 50043

Finding 50937 (2022-001)

Significant Deficiency 2022

The Joseph P. Addabbo Family Health Center, Inc.

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

The Joseph P. Addabbo Family Health Center, Inc. (the ?Center?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Special Tests and Provisions - Sliding Fee Discounts Descr...

The Joseph P. Addabbo Family Health Center, Inc. (the ?Center?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Special Tests and Provisions - Sliding Fee Discounts Description of Finding: During our audit, we noted that the sliding fee discount schedule (?SFDS?) was not properly applied to a patient due to an error made by the patient services representative. Statement of Concurrence: We concur with the finding above. Corrective Action: All supervisors were mandated to conduct training sessions for all staff members involved in patient registration and billing processes. The Center has improved communication between the registration and billing personnel, to ensure that patient information and financial details are accurately shared to minimize the risk of errors. The Center is in the process of updating its documentation processes to include clear guidelines on handling sliding fee scale patients, along with mandatory checklists to ensure all steps are followed correctly. Name of Contact Person: Lawrence Wojcik Chief Financial Officer Tel. No.: (718) 945-7150 E-mail: lwojcik@addabbo.org. Projected Completion Date: If HRSA has questions regarding this Corrective Action Plan, please call Lawrence Wojcik at (718) 945-7150. Sincerely yours, _________________________ Lawrence Wojcik Chief Financial Officer

View Audit 49694

Finding 50936 (2022-003)

Significant Deficiency 2022

Nevada Legal Services, Inc.

NV

Special Tests & Provisions Questioned Costs Significant Deficiency

Name of Contact Person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. Once the issue was brought to Management?s attention, controls were instituted to ensure that a Retainer Agreement is included in a client?s case file when requir...

Name of Contact Person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. Once the issue was brought to Management?s attention, controls were instituted to ensure that a Retainer Agreement is included in a client?s case file when required. Training sessions were provided to new and existing staff related to Retainer Agreement requirements in case management. In addition, a structure was created for cases in the case management system to ensure Retainer Agreement Compliance that requires verification if a Retainer Agreement is needed and that a Retainer Agreement is uploaded to the file for the case before closure, if required in the case.

View Audit 48954

Finding 50934 (2022-001)

Material Weakness 2022

Jennings American Legion Hospital, Inc.

LA

Questioned Costs Period of Performance Reporting

August 26, 2022 Legislative Audit Advisory Council P.O. Box 94397 Baton Rouge, LA 70804-9397 RE: Jennings American Legion Hospital, Inc. FYE 11/30/2021 Financial Statement Audit Management Corrective Action Plan Dear Council Members: Management has taken the following action is response to th...

August 26, 2022 Legislative Audit Advisory Council P.O. Box 94397 Baton Rouge, LA 70804-9397 RE: Jennings American Legion Hospital, Inc. FYE 11/30/2021 Financial Statement Audit Management Corrective Action Plan Dear Council Members: Management has taken the following action is response to the finding of our auditors, Lester, Miller & Wells, CPAs for the fiscal year ended November 30, 2021. Finding 2021-001 ? Medicare and Medicaid Cost Report Receivables Position(s) of Agency Personnel taking correction action: Chief Executive Officer Corrective Action: Management has considered the recommendation and concluded that the implementation cost is greater than the benefit derived from preparing interim cost reports. It is more efficient and cost effective for external cost report preparers to prepare the cost reports at year-end. Finding 2021-002 ? Recognition of Insurance Proceeds Position(s) of Agency Personnel taking correction action: Chief Financial Officer Corrective Action: Management will recognize insurance proceeds as a gain (loss) and ensure assets being replaced or repaired are recorded at cost. If you should require additional information please call (337) 616-7030. Sincerely, Dana D. Williams Chief Executive Officer

View Audit 47564

Finding 50928 (2022-002)

Significant Deficiency 2022

Native American Community Clinic

MN

Questioned Costs Cash Management Significant Deficiency

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization develop a process to address changes in the approved IDCR midway through grant periods where grant expenditures are reconciled to the new ...

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization develop a process to address changes in the approved IDCR midway through grant periods where grant expenditures are reconciled to the new IDCR, and additional direct expenditures identified, if needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement processes to review the IDCR used to ensure any changes are incorporated timely and reconciled, as needed. Name(s) of the contact person(s) responsible for corrective action: Jenny Singh, Finance Officer Planned completion date for corrective action plan: December 31, 2023

View Audit 47032

Finding 50927 (2022-003)

Material Weakness 2022

Flagler Hospital, Inc. and Subsidiaries

FL

Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles

Condition: The System?s controls in place for subrecipient payments did not ensure that subrecipients were paid within the required 30 day window. Planned Corrective Action: The System will review and enhance its grant agreement review process by implementing controls to grant agreements are thoroug...

Condition: The System?s controls in place for subrecipient payments did not ensure that subrecipients were paid within the required 30 day window. Planned Corrective Action: The System will review and enhance its grant agreement review process by implementing controls to grant agreements are thoroughly reviewed and are adhering to all the compliance requirements. Contact person responsible for corrective action: Paige Stanton Anticipated Completion Date: 6/30/24

View Audit 46814

Finding 50926 (2022-002)

Material Weakness 2022

Flagler Hospital, Inc. and Subsidiaries

FL

Questioned Costs Subrecipient Monitoring Material Weakness

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing...

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Tom Bailey Anticipated Completion Date: 6/30/24

View Audit 46814

Finding 50924 (2022-002)

Material Weakness 2022

Saint Michael's Clinics, Inc.

NJ

Internal Control / Segregation of Duties Eligibility Questioned Costs

FINDING 2022-002: Clinic management team acknowledges that from the audit selection made of 65 patients that 15 were not recertified during the six-month period and the supporting documentation was not retained related to income verification for 3 patients. A detail plan of correction has been deve...

FINDING 2022-002: Clinic management team acknowledges that from the audit selection made of 65 patients that 15 were not recertified during the six-month period and the supporting documentation was not retained related to income verification for 3 patients. A detail plan of correction has been developed and is listed below: ? Revamping the job titles and description to encourage better return on recruitment efforts of medical case managers position. ? A position of Certified Case Counselor (CCC) ? Supervisor, was created and filled to provide direct oversight over the medical case managers that perform the bi-annual certifications, and other daily tasks. ? Quality management process, where Clinic clients are called ahead of time to notify them of their recertification requirements. ? Data Analyst(s) will generate a report of patients due for recertification 60 days in advance of the due date. The CCC-Supervisor will be directly accountable to review the progress of the re-certification. This will be further monitored by the Assistant Manager of the clinic. The CCC-Supervisor and Assistant Manager will also monitor retention of income verification supporting documentation for patients. CONTACT PERSON: Raj Mehta, Chief Financial Officer, Peter Ho Memorial Clinic EXPECTED COMPLETION DATE: September 30, 2023

View Audit 43310

Finding 50898 (2022-001)

Significant Deficiency 2022

Ellery Court Senior Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions

Management Planned Action Monthly checks will be issued by the housing company making sure required deposits are done timely.

View Audit 42575

Finding 50894 (2022-001)

Significant Deficiency 2022

Northeast Florida Health Services, Inc.

FL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001, Payroll Process, Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS believes the nat...

Finding 2022-001, Payroll Process, Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS believes the nature of this finding stemmed from the third-party company being utilized to process payroll. NEFHS has transitioned third-party payroll companies as of January 2023. We have incorporated hard stops within the process to prompt for required approvals of timecards by supervisors before payroll can be processed in full. NEFHS will also incorporate quarterly reviews to ensure the process is being administered as intended.

View Audit 42229

Finding 50891 (2022-002)

None 2022

County of Fulton, Pennsylvania

PA

Questioned Costs

Finding 2022-002: CFDA #10.568/10.569 Food Nutrition Cluster Mathematical Accuracy Date for Completion: December 31, 2023 Recommendation: The County should record the food commodities in accordance with the Pennsylvania Bureau of Food Assistance Commodity Price Lists. County Response: The County ...

Finding 2022-002: CFDA #10.568/10.569 Food Nutrition Cluster Mathematical Accuracy Date for Completion: December 31, 2023 Recommendation: The County should record the food commodities in accordance with the Pennsylvania Bureau of Food Assistance Commodity Price Lists. County Response: The County obtained the Pennsylvania Bureau of Food Assistance Commodity Price Lists directly from the Commonwealth to determined the commodity prices. The County will review the process to make the necessary adjustments to ensure future reports are accurately prepared and properly reviewed.

View Audit 42884

Finding 50890 (2022-001)

None 2022

County of Fulton, Pennsylvania

PA

Questioned Costs

Corrective Action Plan The County of Fulton, Pennsylvania, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RKL LLP 1800 Fruitville Pike P.O. Box 8408 Lancaster, PA 17601. Audit Period: Year E...

Corrective Action Plan The County of Fulton, Pennsylvania, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RKL LLP 1800 Fruitville Pike P.O. Box 8408 Lancaster, PA 17601. Audit Period: Year Ending December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Findings Finding 2022-001: CFDA #10.568/10.569 Food Nutrition Cluster Eligibility for Individuals and Inventory Records. Date for Completion: December 31, 2023 Recommendation: The County should maintain documents and records to ensure compliance with the audit requirements of the OMB Compliance Supplement to demonstrate that they serve predominately needy persons, maintain receipts, usage/distribution, losses and ending inventory, and perform an annual physical inventory observation. County Response: The County had been operating under a waiver from the requirements above, however the waiver expired June 30, 2022 and the proper procedures were not put into place to ensure compliance with requirements noted above. The County will review the OMB Compliance Supplement and program guidelines to develop the necessary processes and procedures to ensure compliance with eligibility and inventory requirements of the program.

View Audit 42884

Finding 50889 (2022-001)

Material Weakness 2022

Cheney School District No. 360

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Jamie Reed, Director of Finance 12414 S. Andrus Road (509) 559-4501 Corrective action the auditee plans to take in response to the finding: Although the District does not concur with the finding or questioned costs as detailed in the response to the finding, we are taking this finding seriously and will implement stronger internal controls and ensure compliance in the future. In addition, we look forward to working with the FCC to resolve this finding. Anticipated date to complete the corrective action: Immediately

View Audit 42227 Questioned Costs: $1

Finding 50884 (2022-003)

None 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-003) Allowable Costs and Activities Management?s response and corrective action is as follows: The OCD has policies and procedures in place to prevent and detect fraud in the ERAP and will continue to follow its established policies and procedures. In addition, the ERAP has updated its progr...

2022-003) Allowable Costs and Activities Management?s response and corrective action is as follows: The OCD has policies and procedures in place to prevent and detect fraud in the ERAP and will continue to follow its established policies and procedures. In addition, the ERAP has updated its program guidelines to forbid the provision of rental assistance to any single-family home rentals where the landlord holds homestead exemption. Any other single-family rentals owned by an individual will need to provide proof of payment and receipt of three months of rental assistance via cancelled checks or bank statements. This rule is being implemented due to evidence that most fraud cases involve single-family home rentals owned by individuals. Expected Implementation Date: June 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428 Questioned Costs: $1

Finding 50883 (2022-002)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Cash Management Reporting

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022....

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022. The monthly report requires reporting of the number of households that received assistance and the total amount of ERAP funds paid for those participants in the reporting period. A City-Parish contractor issues the rental assistance and requests reimbursement from the City-Parish at a later date. The Treasury reports are due prior to the reimbursement being paid to the contractor. However, costs for the participants must still be included in the Treasury Report. Due to this timing difference, the monthly report would not be supported by the City-Parish accounting records at the time of the report being filed. Expected Implementation Date: December 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50880 (2022-011)

Material Weakness 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2022-011) Program Income Management?s response and corrective action is as follows: The OCD utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD monthly for staff approval. All loans are reviewed fo...

2022-011) Program Income Management?s response and corrective action is as follows: The OCD utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD monthly for staff approval. All loans are reviewed for forgiveness in compliance with the Code of Federal Regulations and are approved by the OCD and the Office of the Mayor-President before being executed by the Parish Attorney?s Office to provide multiple layers of review. Case files are maintained at the OCD. Documentation of monthly reconciling has been provided along with an accounting ledger on the change in the loan balance in 2022 as caused by escrow support and loan forgiveness activities for low to moderate income residents, but we acknowledge that this process could be improved. The OCD is working to develop additional internal controls and will evaluate the current loan service agency?s effectiveness at managing, reconciling, and providing reports on the portfolio. Expected Implementation Date: October 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50879 (2022-010)

Material Weakness 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

2022-010) Program Income Management?s response and corrective action is as follows: The Office of Community Development (OCD) provides funding to affordable housing developers using Federal funds. Since 2021, the OCD has worked alongside dozens of developers, the State, and private investors to a...

2022-010) Program Income Management?s response and corrective action is as follows: The Office of Community Development (OCD) provides funding to affordable housing developers using Federal funds. Since 2021, the OCD has worked alongside dozens of developers, the State, and private investors to add over 800 units of affordable housing to our housing market. These affordable housing funds are often provided to nonprofits and local developers by means of a forgivable loan. This loan is intended to generate no income, but instead allows the parish to place a lien on the property to enforce the long-term affordability requirements required by the Federal government. The outsourced loan servicing agency provides administrative support for the HOME mortgage program and interest generating activities; however, the affordable housing support is not a part of that scope. Instead, the City-Parish Parish Attorney?s Office works alongside the Office of Community Development and the Clerk of Courts to record the forgivable loans as liens on the property. The lien ensures that developers are unable to sell the home for market rate activities or otherwise dispense of the property or manage the property in a way that is incompliant with the Code of Federal Regulations. Expected Implementation Date: December 2024 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50876 (2022-009)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Matching / Level of Effort / Earmarking Program Income

2022-009) Program Income Management?s response and corrective action is as follows: The OCD utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD by the loan service agency monthly for staff approval...

2022-009) Program Income Management?s response and corrective action is as follows: The OCD utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD by the loan service agency monthly for staff approval. All loans are reviewed for forgiveness in compliance with the Code of Federal Regulations and are approved by the OCD and the Office of the Mayor-President before being executed by the Parish Attorney?s Office to provide multiple layers of review. Case files are maintained at the OCD. Documentation of monthly reconciling has been provided along with an accounting ledger, but we acknowledge that this process could be improved. The OCD is working to develop additional internal controls and will evaluate the current loan service agency?s effectiveness at managing the portfolio. Expected Implementation Date: October 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50875 (2022-008)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Subrecipient Monitoring Questioned Costs Cash Management

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the clo...

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the closeout of the project in order to ensure complete records. The OCD withholds the retainage at the end of the project until those records are received and reviewed as part of project close-out. The project cited for a lack of Davis-Bacon monitoring began the close-out process just as the audit was being finalized in June 2023 and per the OCD policy, the final reimbursement to the developer is being held until complete Davis Bacon records are submitted, reviewed, and approved. To implement best practices moving forward, the OCD is reviewing the policies and procedures and identifying ways to improve the collection and review of Davis-Bacon compliance. The current staff is scheduled to participate in training and is developing new reporting requirements in alignment with that training. Expected Implementation Date: July 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50874 (2022-007)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Allowable Costs / Cost Principles Questioned Costs

2022-007) Internal Controls for Allowable Costs Management?s response and corrective action is as follows: The City-Parish transitioned the administration of the OCD in late 2021 throughout 2022. The new leadership self-identified the need for additional staff training, coaching, and technical as...

2022-007) Internal Controls for Allowable Costs Management?s response and corrective action is as follows: The City-Parish transitioned the administration of the OCD in late 2021 throughout 2022. The new leadership self-identified the need for additional staff training, coaching, and technical assistance and began to invest in individual development plans for all program administrators and analysts. While additional training can only improve knowledge of the Uniform Guidance and reduce the likelihood of internal controls not detecting and preventing unallowable costs to the programs. The OCD provided a sample of reimbursements to the auditors for transactional testing which indicated that no unallowable activities were permitted in 2022. The Office of Community Development had self-identified opportunities for certain process improvements for internal controls to detect issues in backup documentation. The City-Parish procured a software that will serve as the system of record and is currently implementing that new software. Moving forward, the OCD team will have the systems in place to assess, reject, and approve the documentation required from subrecipients more thoroughly and efficiently. Expected Implementation Date: December 2024 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50860 (2022-001)

Significant Deficiency 2022

Sonrisa Apartments, Inc. 123-Hd043

AZ

HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 8...

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 85741 Audit period: September 30, 2022 The findings from September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings ? Federal Award Programs Audits Department of Housing and Urban Development 2022-001 Section 811 Supportive Housing for Persons with Disabilities, CFDA 14.181 Recommendation: The accounting system should be analyzed monthly to verify that all accounts are properly accounted for and that the system is operating efficiently. Actions Taken: Property Management Agent corrected the balances and the system before the audit was issued. The finding is considered cleared. If the Department of Housing and Urban Development has questions regarding this plan, please call the number below.

View Audit 52949 Questioned Costs: $1

Finding 50849 (2022-003)

Significant Deficiency 2022

Twin Lakes School Corporation

IN

School Nutrition Programs Allowable Costs / Cost Principles Questioned Costs § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Li...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 10 payroll disbursements for allowable costs/cost principles, we noted there was one instance where the timecard for the Food Services employee displayed 79 total hours of normal pay and one hour of overtime for the two-week period. We reviewed the payroll distribution report for this time period and note that the employee was paid for 69.5 hours of normal pay and 10.5 hours of overtime. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that the number of hours and pay rate per the payroll register agrees to the hours worked by the employee per their reviewed time sheet and their respective rate of pay. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

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